To provide accounting department management and employees issues to consider when building trust within an accounting department.
A range of published (1994‐2005) publications, which aim to show the importance of building trust within an organization, are reviewed to show management accountants the importance of accomplishing organizational trust within an accounting department.
Accounting departmental employees need to trust accounting management. Accounting departmental employees need to feel comfortable communicating with accounting management. Employees will feel more comfortable communicating honestly and frankly if they feel their opinions and viewpoints are respected by accounting management. Accounting management should remember organizational trust is very important and a top priority in a well‐managed department.
This paper identifies the importance of accounting departmental management building organizational trust in their daily activities as professional managers. Management accountants will be more cognizant of the need to continually build organizational trust within the accounting department after they read the article.
